Amount not deductible where tax is not deducted at source
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....ome if,- (a) the tax has not been deducted during the financial year; or (b) the tax, after such deduction, has not been paid during the financial year, or in the subsequent year, before the expiry of the time prescribed under sub-section (1) of section 198. (2) However, the provision of sub-section (1) shall not ap....


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